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Plus précisément, il s'inscrit dans la catégorie des produits d'exploitation normale et courante (comptes 70 à 75.",[],{},{"nodeType":89,"data":104,"content":105},{},[106],{"nodeType":84,"value":107,"marks":108,"data":109},"Le compte 7082 permet de distinguer les commissions et courtages des autres produits des activités annexes tels que :",[],{},{"nodeType":111,"data":112,"content":113},"unordered-list",{},[114,125,135,145,155,165,175],{"nodeType":115,"data":116,"content":117},"list-item",{},[118],{"nodeType":89,"data":119,"content":120},{},[121],{"nodeType":84,"value":122,"marks":123,"data":124},"Le compte 7081 : Produits des services exploités dans l'intérêt du personnel",[],{},{"nodeType":115,"data":126,"content":127},{},[128],{"nodeType":89,"data":129,"content":130},{},[131],{"nodeType":84,"value":132,"marks":133,"data":134},"Le compte 7083 : Locations diverses",[],{},{"nodeType":115,"data":136,"content":137},{},[138],{"nodeType":89,"data":139,"content":140},{},[141],{"nodeType":84,"value":142,"marks":143,"data":144},"Le compte 7084 : Mise à disposition de personnel facturée",[],{},{"nodeType":115,"data":146,"content":147},{},[148],{"nodeType":89,"data":149,"content":150},{},[151],{"nodeType":84,"value":152,"marks":153,"data":154},"Le compte 7085 : Ports et frais accessoires facturés",[],{},{"nodeType":115,"data":156,"content":157},{},[158],{"nodeType":89,"data":159,"content":160},{},[161],{"nodeType":84,"value":162,"marks":163,"data":164},"Le compte 7086 : Bonis sur reprises d'emballages consignés",[],{},{"nodeType":115,"data":166,"content":167},{},[168],{"nodeType":89,"data":169,"content":170},{},[171],{"nodeType":84,"value":172,"marks":173,"data":174},"Le compte 7087 : Bonifications obtenues des clients et primes sur ventes",[],{},{"nodeType":115,"data":176,"content":177},{},[178],{"nodeType":89,"data":179,"content":180},{},[181],{"nodeType":84,"value":182,"marks":183,"data":184},"Le compte 7088 : Autres produits d'activités annexes (cessions d'approvisionnements)",[],{},{"nodeType":80,"data":186,"content":187},{},[188],{"nodeType":84,"value":189,"marks":190,"data":191},"Quand utiliser le compte 7082 ?",[],{},{"nodeType":89,"data":193,"content":194},{},[195],{"nodeType":84,"value":196,"marks":197,"data":198},"Le compte 7082 est utilisé dans les situations suivantes :",[],{},{"nodeType":200,"data":201,"content":202},"ordered-list",{},[203,213,236,246],{"nodeType":115,"data":204,"content":205},{},[206],{"nodeType":89,"data":207,"content":208},{},[209],{"nodeType":84,"value":210,"marks":211,"data":212},"Rémunération d'intermédiaire : Lorsque l'entreprise agit comme intermédiaire dans une transaction et perçoit une commission pour ce service, sans être elle-même partie prenante à l'opération principale.",[],{},{"nodeType":115,"data":214,"content":215},{},[216],{"nodeType":89,"data":217,"content":218},{},[219,223,232],{"nodeType":84,"value":220,"marks":221,"data":222},"Activité d'",[],{},{"nodeType":224,"data":225,"content":227},"hyperlink",{"uri":226},"/fr/fiches-pratiques/facturation/facture-apporteurs-daffaires-modele-pour-professionnel-et-auto-entrepreneur",[228],{"nodeType":84,"value":229,"marks":230,"data":231},"apporteur d'affaires",[],{},{"nodeType":84,"value":233,"marks":234,"data":235}," : Quand l'entreprise met en relation des parties et perçoit une rémunération pour ce service, généralement calculée en pourcentage du montant de la transaction.",[],{},{"nodeType":115,"data":237,"content":238},{},[239],{"nodeType":89,"data":240,"content":241},{},[242],{"nodeType":84,"value":243,"marks":244,"data":245},"Courtage : Pour enregistrer les rémunérations perçues lorsque l'entreprise agit comme courtier, facilitant les transactions entre acheteurs et vendeurs sans prendre part directement à la transaction.",[],{},{"nodeType":115,"data":247,"content":248},{},[249],{"nodeType":89,"data":250,"content":251},{},[252],{"nodeType":84,"value":253,"marks":254,"data":255},"Commissions diverses : Pour toute commission perçue dans le cadre d'activités annexes à l'activité principale de l'entreprise.",[],{},{"nodeType":89,"data":257,"content":258},{},[259],{"nodeType":84,"value":260,"marks":261,"data":262},"Il est important de noter que ce compte ne concerne que les commissions et courtages qui constituent des activités annexes de l'entreprise. Si ces activités représentent l'activité principale, elles doivent être enregistrées dans le compte 706 - Prestations de services.",[],{},{"nodeType":80,"data":264,"content":265},{},[266],{"nodeType":84,"value":267,"marks":268,"data":269},"Quels sont les impacts fiscaux du compte 7082 ?",[],{},{"nodeType":89,"data":271,"content":272},{},[273],{"nodeType":84,"value":274,"marks":275,"data":276},"Les produits enregistrés au compte 7082 ont plusieurs implications fiscales importantes :",[],{},{"nodeType":200,"data":278,"content":279},{},[280,290,300,310,320],{"nodeType":115,"data":281,"content":282},{},[283],{"nodeType":89,"data":284,"content":285},{},[286],{"nodeType":84,"value":287,"marks":288,"data":289},"TVA applicable : Les commissions et courtages sont généralement soumis à la TVA au taux normal (20% en France métropolitaine). Conformément au PCG 2025, ces produits sont enregistrés hors taxes collectées. La TVA collectée sur ces opérations doit être créditée au compte 4457 \"Taxes sur le chiffre d'affaires collectées\".",[],{},{"nodeType":115,"data":291,"content":292},{},[293],{"nodeType":89,"data":294,"content":295},{},[296],{"nodeType":84,"value":297,"marks":298,"data":299},"Résultat fiscal : Les produits comptabilisés au compte 7082 contribuent au résultat fiscal de l'entreprise et sont donc soumis à l'impôt sur les bénéfices (IS ou IR selon le régime fiscal de l'entreprise).",[],{},{"nodeType":115,"data":301,"content":302},{},[303],{"nodeType":89,"data":304,"content":305},{},[306],{"nodeType":84,"value":307,"marks":308,"data":309},"Contribution Économique Territoriale (CET) : Ces produits entrent dans la base de calcul de la cotisation sur la valeur ajoutée des entreprises (CVAE), composante de la CET.",[],{},{"nodeType":115,"data":311,"content":312},{},[313],{"nodeType":89,"data":314,"content":315},{},[316],{"nodeType":84,"value":317,"marks":318,"data":319},"Obligations déclaratives spécifiques : Certaines activités de courtage ou d'intermédiation peuvent être soumises à des obligations déclaratives particulières (notamment dans les secteurs financier, immobilier ou d'assurance).",[],{},{"nodeType":115,"data":321,"content":322},{},[323],{"nodeType":89,"data":324,"content":325},{},[326],{"nodeType":84,"value":327,"marks":328,"data":329},"Rabais, remises et ristournes : Si l'entreprise accorde des rabais, remises ou ristournes sur ces commissions et courtages, ceux-ci doivent être comptabilisés au débit du compte 7098 \"Rabais, remises et ristournes accordés sur produits des activités annexes\".",[],{},{"nodeType":80,"data":331,"content":332},{},[333],{"nodeType":84,"value":334,"marks":335,"data":336},"3 point clés à retenir sur le compte 7082",[],{},{"nodeType":111,"data":338,"content":339},{},[340,350,360],{"nodeType":115,"data":341,"content":342},{},[343],{"nodeType":89,"data":344,"content":345},{},[346],{"nodeType":84,"value":347,"marks":348,"data":349},"Le compte 7082 permet d'isoler les commissions et courtages perçus dans le cadre des activités annexes de l'entreprise, offrant ainsi une meilleure visibilité sur ces sources de revenus spécifiques.",[],{},{"nodeType":115,"data":351,"content":352},{},[353],{"nodeType":89,"data":354,"content":355},{},[356],{"nodeType":84,"value":357,"marks":358,"data":359},"Ces produits doivent être enregistrés hors taxes, la TVA collectée étant comptabilisée séparément au crédit du compte 4457.",[],{},{"nodeType":115,"data":361,"content":362},{},[363],{"nodeType":89,"data":364,"content":365},{},[366],{"nodeType":84,"value":367,"marks":368,"data":369},"La distinction entre activité principale et activité annexe est essentielle : si l'intermédiation constitue l'activité principale, les produits doivent être enregistrés au compte 706 (Prestations de services) et non au compte 7082.",[],{},{"nodeType":89,"data":371,"content":372},{},[373],{"nodeType":84,"value":374,"marks":375,"data":376},"",[],{},"compte-7082-commissions-et-courtages",false,[380],{"metadata":381,"sys":384,"fields":396},{"tags":382,"concepts":383},[],[],{"space":385,"id":387,"type":16,"createdAt":388,"updatedAt":389,"environment":390,"publishedVersion":392,"revision":64,"contentType":393,"locale":29},{"sys":386},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":391},{"id":21,"type":12,"linkType":22},24,{"sys":394},{"type":12,"linkType":27,"id":395},"category",{"contentfulName":397,"modelCategoryName":398,"slug":399,"contentTypeSlug":400,"metaTitle":402,"metaDescription":403,"mainTitle":404,"subtitle":421,"heroImage":422,"ctaButton":444,"ctaLink":445},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[401],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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